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Financing adult learning database

Financing adult learning database

  • Introduction
  • Overview
  • Types of financing instruments
  • Compare instruments
  • Map
  • Advanced Search
  • Scope and glossary

Tax credit

PDF Version
Name of the instrument - Local language
Bildungsprämie
Name of the instrument - English translation
Tax credit
Country
Austria
Type of instrument
Tax incentive for companies
Type of entry
Single instrument
Short description

A tax credit equal to 6% of the eligible training costs was offered to companies without profits or to companies for which this tax credit scheme was more favourable compared to the alternatively available tax allowance scheme. Only costs for external training were eligible. The scheme was terminated in the end of 2015 for a perceived lack of effectiveness in increasing companies' training activities, as part of a tax reform package.

Short description of the related instruments

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Level of operation
National
Name of a part of the country
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Name of the region (for regional instruments)
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Name of the sector (for sectoral instruments)
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Relevance
Key scheme
Legal basis

§ 108c EStG (Income Tax Act)

Objective(s) and target(s)

Companies which do not make a profit (i.e. do not pay corporate income tax and therefore cannot benefit from 120% tax allowance) may choose only Bildungsprämie which is credited to their tax account.

Year of implementation
2002
Year of termination
2015
Operation/Management

Locally responsible tax collection office (under the authority of the Federal Ministry of Finance).

Eligible group(s)

Companies

Group(s) with preferential treatment

None

Education and training eligible

External and internal training of employees in the company´s interest.

Source of financing and collection mechanism

State (loss of tax revenue)
company

Financing formula and allocation mechanisms

6% of verifiable training expenses reduction of future tax; no limits in absolute amounts.

Eligible costs

Fees and other costs related to education and training (materials, meals)

Frequency of the use

Each year

Volumes of funding

According to the latest published estimates, public investment (foregone tax revenues) resulting from tax credit added up to EUR 22 000 000.

Beneficiaries/take up

In 2009, some 24 600 companies used the scheme.

Organisation responsible for monitoring/evaluation

Locally responsible tax collection office (under the authority of the Federal Ministry of Finance).

Monitoring/evaluation reports available

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Most relevant webpage - in English

http://www.advantageaustria.org/international/zentral/business-guide-oe…

Most relevant webpage - local language

https://www.wko.at/Content.Node/Service/Steuern/Einkommensteuer-und-Koe…

Recent changes

Discontinued from the end of 2015. The scheme was abolished (as a part of a tax reform package) for a perceived lack of effectiveness in increasing companies's training activities.

Sources

https://www.usp.gv.at/Portal.Node/usp/public/content/steuern_und_finanz…

Bundesrepublik Österreich (2015) Gesamte Rechtsvorschrift für Einkommensteuergesetz 1988, Fassung vom 16.04.2015. Wien. Online: https://www.ris.bka.gv.at/GeltendeFassung.wxe?Abfrage=Bundesnormen&Gese…

Bundesministerium für Finanzen (2006) 1. Wartungserlass 2006 betreffend EStR 2000. Wien. Online: https://findok.bmf.gv.at/findok?execution=e1s1&dokumentId=5eef3e5b-bfba…

Bundesministerium für Finanzen (2007) EStR 2000 - Wartungserlass 2007. Wien. Online: https://findok.bmf.gv.at/findok?execution=e2s1&dokumentId=30615e35-cc21…

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